Northwestern Events Calendar


Seminar in Health/Education/Labor/Public Economics

When: Tuesday, May 23, 2023
2:30 PM - 4:00 PM Central

Where: Kellogg Global Hub, 4101, 2211 Campus Drive, Evanston, IL 60208 map it

Audience: Faculty/Staff - Student - Post Docs/Docs - Graduate Students

Contact: Kayla Johnson  

Group: Department of Economics: Seminar in Health/Education/Labor/Public Economics

Category: Academic


Michael Best (Columbia): "Greener on the Other Side: Inequity and Tax Compliance" with Luigi Caloi, François Gerard, Evan Kresch, Joana Naritomi, and Laura Zoratto

Abstract: Do perceptions of unfairness and inequality in property tax liabilities contribute to delinquency? We study the urban property tax in Manaus, Brazil, one of the city’s main revenue sources. Households’ tax liability depends on which sector of the city they live in, but this can lead neighbors on opposite sides of a street, but who are in different sectors, to owe wildly different taxes, which is widely perceived as unfair. Combining administrative data on tax liabilities, payments and property transfers; reforms to the tax and liabilities in the different sectors, and an experiment informing households of the tax liabilities of other sectors, we study whether perceived unfairness affects tax payments.

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